Tax Deducted at Source

TDS is not applicable when individuals transfer Provident Fund  from one account to another Provident Fund Account.

Due to illness

If there is termination of service due to ill health of member/discontinuation of Business by employer/completion of project/other cause beyond the control of member, in such cases TDS is not applicable.

After 5 Years

If employee withdraws PF after a period of five years.

Amount less than Rs 50,000

If PF payment is less than Rs 50,000 but the member has rendered service of less than 5 years.

Submits form 15G/15H

If employee withdraws amount more than or equal to Rs 50,000 with service less than 5 years but submits Form 15G/15H along with their PAN.

Other Cases

In all other cases, a TDS may be applicable on EPF amounts.